Property Tax Rules

Title 18, Public Revenues California Code of Regulations

DIVISION 1. STATE BOARD OF EQUALIZATION

CHAPTER 1. STATE BOARD OF EQUALIZATION—PROPERTY TAX

Subchapter 2. Assessment (101–300)

Article 1. Prescription of Forms (101–120)

Rule 101

Rule 101. Board-Prescribed Exemption Forms.

Authority Cited: Section 15606, Government Code.

Reference: Section 251, 253.5, and 254, Revenue and Taxation Code.

(a)CONTENT AND ARRANGEMENT OF BOARD-PRESCRIBED EXEMPTION FORMS.
A county assessor shall use board-prescribed exemption forms in the administration of
the specific exemptions to which the forms relate. An assessor shall not change headings, reduce the font size of text, and shall not change questions in, add questions
to, or delete questions from the exemption forms prescribed by the board. An assessor may add county-specific identifying information, such as the assessor's
name and logo, the county's name and logo, and the assessor's contact information to a board-prescribed exemption form. An assessor may
designate an area on a board-prescribed exemption form as for assessor's use only and may delete, edit, or move an area on a board-prescribed
exemption form that is designated for assessor's use only. Subject to board approval, an assessor may also:

(1) Alter the size of a board-prescribed exemption form to meet the needs of office procedures and facilities;

(3) Change the orientation of a board-prescribed exemption form, for example, from portrait layout to landscape layout.

(b)CHECKLIST FOR BOARD-PRESCRIBED EXEMPTION FORMS.
Annually, on or before September 1, the assessor shall notify the board,
on a checklist provided by the board, of those board-prescribed exemption claim forms, including instructions, which the assessor

(1) Will reproduce from the current prototype forms
and instructions distributed by the board for use for the succeeding assessment year with or without the addition of county-specific identifying information;

(2) Will produce
with changes authorized by subdivision (a)(1), (2), or (3)
for use for that year; or

(3) Will have no need.

(c)APPROVAL OF BOARD-PRESCRIBED EXEMPTION FORMS.
When filing the checklist, the assessor shall submit to the board (either in hard copy or electronically) for approval a copy of
each board-prescribed exemption form, including instructions, which the assessor will produce
with changes authorized by subdivision (a)(1), (2), or (3).
If a form does not conform with the specifications prescribed by the board,
the assessor shall be notified in writing of the variances. The assessor shall submit a revised exemption form within
30 days of the date of the notice.

(d)COUNTY-DEVELOPED PROPERTY TAX FORMS.
An assessor may only develop a property tax form if a statute expressly exempts the assessor from the requirement that the assessor
use a board-prescribed form (see, for example, Revenue and Taxation Code sections 75.31 and 534), or the assessor needs a form to
request relevant information that is not requested in a form the board prescribed for the same purpose.

(1) Assessors are encouraged to jointly develop uniform questions and property tax forms to
obtain the same information throughout the state.

(3) An assessor may not use a county-developed property tax exemption form unless the assessor
obtains prior approval from the board that current statutory and regulatory provisions are reflected on the form, and an assessor does
not have authority to impose penalties on any person for failing to complete a county-developed property tax form.

(e)FORMS POSTED ON THE INTERNET.
Counties are encouraged to make exemption forms available on their county Internet websites, and to ensure that only the most current
forms are posted on their websites.